FY16 Proposed Budget Review

1. FY15-16 Proposed Budget Review
1
Budget Workshops
August 17-20, 2015

2. CITYWIDE BUDGET ISSUES
2

3. How are we addressing growth?
 Additional Police, Fire and Emergency Medical
Services
 Maintaining existing infrastructure including
streets and transportation systems, utilities,
parks and recreation facilities and other city
facilities
 Resources to attract and retain a well-qualified
workforce 3

4. Budget Decision Points
 Service level increases to address growth and
maintenance needs
 Proposed Tax Rate of 45.25 cents
 No Electric, Water, Wastewater, Sanitation or
Drainage rate increase
4

5. GENERAL FUND
(PAGE 47-105)
5

6. General Fund Revenues
6
Ad Valorem Tax
27.14% Sales Tax
40.99%
Mixed Drink & Franchise
4.58%
Licenses & Permits
1.72%
Intergovernmental
0.82%
Parks & Recreation
0.19%
Recreation Program
Revenues
1.30%
Other Charges for
Services
4.76%
Fines, Forfeits & Penalties
4.08%
Investment Earnings
0.09%
Miscellaneous
0.37%
Utility Transfer
13.95%
General Fund - Revenues

7. Sales Tax Revenue
 FY15 forecast 8.5% higher than FY14
– $26.66 million
– Solid sales tax growth continues
 FY16 estimate is $27.59 million
– 3.5% increase over FY15 Year End Estimate
 41% of General Fund revenues
7

8. Sales Tax Revenue
8

9. Property Valuations
 Certified Value: $7.14 Billion
 $487 million, 7.31% increase over last year
–New Value $230 million
–Existing value $257 million
 10 year valuations history - pg 44
9

10. Property Tax
 Current Tax Rate – 45.2500 cents
 Effective Tax Rate – 43.4851 cents
 Tax rate that generates approximately the same revenues
on the same properties this year as last year
 Roll Back Tax Rate – 47.6121 cents
 Proposed Tax Rate – 45.2500 cents
10

11. Property Tax
FY 15 FY 16
 Debt Service 19.3053 (0.0001) 19.3052
 General Fund 25.9447 0.0001 25.9448
 Total 45.2500 0.0000 45.2500
11

12. Property Tax Revenues
12
 Each 1 cent increase = approx. $660,000
 Property tax revenues $18.3 million
– 27% of General Fund
 Debt Service Fund portion $13.6 million

13. Property Tax Revenues
 Proposing tax rate of 45.25 cents
 No increase from FY15
 Requires the following steps:
1. Discuss tax rate
2. Vote to increase tax revenues
3. Call and hold 2 public hearings
13

14. Transfer from Utilities
 Electric $5,809,891
 Water $1,501,405
 Wastewater $1,358,261
 Sanitation $722,034
 Total Transfer $9,391,591
 14% of General Fund Revenues
14

15. Other General Fund Revenues
 Minimal changes in other revenue categories
– Franchise Fees/Mixed Drink Tax
– Licenses and Permits
– Intergovernmental
– Parks and Recreation
– Other Charges for Services
– Municipal Court Fines
 Other Revenues Total $12,062,212
 18% of General Fund revenues 15

16. GENERAL FUND EXPENDITURES
16

17. Proposed General Fund Budget
Assumptions
Salaries & Benefits
 Pay plan proposal includes:
2% scale adjustment
2.5% pool for performance pay
 Continued funding of Police Step Plan, Fire Pay Plan
and Electric Pay Plan
 Funding for targeted adjustments expected to be
identified in results salary survey
17

18. Proposed General Fund Department
Expenditures
18
Police Department
25.35%
Fire Department
22.16%
Public Works Department
14.86%
Parks & Recreation
Department
8.36%
Recreation Programs
4.58%
Public Library
1.46%Planning & Development
Services
4.62%
Information Technology
6.47%
Fiscal Services
4.91%
General Government
7.23%

19. General Fund Department Budget
Information
 Department Summaries Pages 52-105
– Expense by Category
– Expense by Division
– Position (FTE) Count
– Department Strategic Plan
 Service Level Adjustment List Appendix B-1
– One Time
– Recurring
19

20. SLAs and Proposed Projects
 Police pg 53
– Personnel $382,166
• Recruiting & Training Officer
• Special Investigations Officer
• Communications Operator
• Community Enhancement Police Assistant
• Animal Control Officer Supervisor Upgrade
20

21. SLAs and Proposed Projects
 Police
– Other $310,001
• PD Maintenance costs
• Holiday Pay Restructure
• CID Vehicle
• Tasers
• Patrol Rifle Replacement
• Patrol Shotgun Replacement
21

22. SLAs and Proposed Projects
 Fire pg 59 $2,042,495
– Station #6 Staffing (6 Firefighter Positions)
Contingent Upon Receipt of AFG Grant
– Ladder Truck
– Distance Learning for Fire Stations
– Automatic CPR Devices
$1,300,000
Transfer of funds to Equipment Replacement
Fund for FY17 Purchase of Self-Contained
Breathing Apparatus
22

23. SLAs and Proposed Projects
 Public Works pg 63 $2,599,116
– Corrective Street Repair
– Corrective Facilities Maintenance Increases
– Landscape Maintenance Increase
– Accreditation Site Visit
– Facilities Maintenance Space Needs Study
23

24. SLAs and Proposed Projects
24
 Public Works (con’t)
– ITS Master Plan O&M – Engineer Position
– Texas Avenue Retiming
– Traffic Intersection Safety Studies
– Traffic Signs & Markings – Maintenance Plan
Implementation

25. SLAs and Proposed Projects
 Parks and Recreation pg 67 $956,000
– PARD Asset Mgmt Plan Facilities Maintenance:
Park Structures, Parking Lots, Facility Lighting
and Playground Surfacing & Equipment
Replacement
– Park Amenity Replacement
– Equipment Purchases
– PARD O&M Increases
25

26. SLAs and Proposed Projects
 Parks and Recreation (con’t)
100% HOT Funded:
– US Youth Soccer Presidents Cup/ASA Nat’l
Championship Bid Fulfillments
– TRAPS Central Region Workshop
– Veterans Park Memorial Kiosk Upgrade
– Veterans Park Speaker System Upgrade
50% General Fund/50% HOT Funded:
– Baseball Scoreboards at Brian Bachmann &
Wayne Smith Parks
26

27. SLAs and Proposed Projects
 Planning & Development Services pg 77
$136,623
– Part-Time GIS Technician
– Exempt Annexation Costs
– Oil and Gas Contract Inspections
– Implementation of Neighborhood Plans
27

28. SLAs and Proposed Projects
 Information Technology pg 81 $166,521
– Radio Tower Inspection/Maintenance
– Database Administrator
– Firewall Upgrade
– Fiber Network Management Solution &
Implementation
– Edge Switch Consolidation
28

29. SLAs and Proposed Projects
 Fiscal Services pg 85 $194,930
– Staff Accountant
– Accounts Payable Specialist
– ERP Process Documentation/Document
Imaging
– Financial System/Staff Development Training
– Municipal Court Front Entrance Improvements
29

30. SLAs and Proposed Projects
 General Government pg 89 $227,605
– Economic Development –Retail Economic
Development Plan & Recruitment
– Public Communications:
• Citizens Survey
• Media Communications Training
• Crisis Communications Training
– Community Services – Transfer of staffing costs
(Staff Asst and Code Enforcement Officer) from
CD Fund to General Fund
30

31. SLAs and Proposed Projects
31
 General Government (con’t)
– Human Resources:
• Security/Safety Position (Funded from
Property/Casualty and Workers’ Compensation
Funds)
• ERP Temporary Support
• Funding for Employee Recognition

32. Recreation Programs (Pg 68-69)
 Recreation Programs moved from Recreation
Fund to General Fund Parks and Recreation
Department in FY16 Proposed Budget
 Functionality has not changed
 Designed to identify revenues and total costs
associated with recreation programs and
facilities
 Allow decisions to be made on subsidy levels
and funding priorities
32

33. Recreation Programs (Pg 68-69)
 Current Parks Fee Policy
– Full Fee Support (80%-100%)
• Cemetery
– Partial Fee Support I (50%-80%)
• Adult sport programs
– Partial Fee Support II (20%-50%)
• Youth programs and activities
– Minimum Fee Support (0%-20%)
• Other parks, recreational and cultural programs
33

34. Recreation Programs (Pg 68-69)
 FY16 Revenue Projection $874,150
 Expenditures $3,463,356
– Sports programs $1,205,949
– Aquatics $1,066,396
– Instruction $ 153,041
– SW & Lincoln Centers $ 792,720
– One Time SLAs $ 245,250
– FY16 Estimated Subsidy $2,589,206
34

35. Additional Proposed Projects
Funded by the General Fund
 Transfer to General Gov’t CIP Fund $2,336,650
– Above Ground Storage Tank & Containment
Rehabilitation
– Public Works Compliance Upgrades
– Police Station Building Corrective Maintenance (HVAC
& Roof Replacement)
– Community Center Initial Planning/Design
35

36. Non-Departmental Expenditures
 General & Admin. Transfers ($4,589,820)
• Offsets expenditures incurred by service departments
 Public Agency Funding $1,211,753
• Lions Club Fireworks - $15,000
• Research Valley Partnership - $350,000
• Arts Council of Brazos Valley - $35,000
• Health District - $326,500
• Appraisal District - $280,253
• Animal Shelter - $205,000
 Rental of Additional Office Space $195,000
36

37. Non-Departmental Expenditures –cont’d
 Other Transfers-in ($1,554,475)
• From Hotel Tax Fund for qualifying tournaments and
special events – ($557,749)
• From Hotel Tax Fund for Public Communications
Staffing and Marketing ($184,116)
• From Benefits Fund for Fitlife programs for Police and
Fire – ($75,654)
• From Drainage Fund for streets – ($100,000)
• From various CIP Funds to offset cost of project
management – ($636,956)
37

38. Non-Departmental Expenditures –cont’d
 Other Transfers-out $ 1,513,293
• To Economic Development Fund - $875,000
• To NG Parking Fund for non-parking expenditures -
$198,199
• To Sanitation Fund for street sweeping - $101,000
• Equipment Replacement Fund - $271,000
• General Government CIP Fund for CAD/RMS Project -
$68,094
38

39. Non-Departmental Expenditures –cont’d
 Consulting/Other Services $50,000
– Atmos Steering - $5,000
– Muni Services - $45,000
 Contingency $450,000
– General Contingency - $250,000
– Targeted Pay Adjustments - $100,000
– PD Overhires - $100,000
39

40. General Fund Financial Forecast
 Revenues
– Continue conservative revenue estimates
– Moderate sales tax increases
– Modest property value increases
– Maintain tax rate
 Expenditures
– New expenditures as proposed
– Pay plan as proposed
– Includes estimated O&M on CIP projects
40

41. General Fund Financial Forecast
41
Actual Projected Proposed
FY14 FY15 FY16 FY17 FY18 FY19 FY20
Beginning Balance 13,725$ 18,044$ 20,688$ 11,502$ 11,074$ 10,634$ 11,528$
Property Tax 14,402 16,877 18,268 19,241 20,180 21,141 22,127
Sales Tax 24,566 26,659 27,592 28,558 29,557 30,592 31,662
Utility Transfer 9,227 9,308 9,392 9,477 9,565 9,656 9,750
Other Revenues 10,982 11,273 11,188 11,436 11,374 11,636 11,906
Rec Programs 874 883 892 900 909
Total Current Revenues 59,177 64,117 67,313 69,595 71,568 73,926 76,355
Increased Revenue - - - - - -
Total Available Resources 72,902$ 82,161$ 88,002$ 81,097$ 82,642$ 84,560$ 87,884$
Current Services Expenditures - Recurring 57,681$ 61,554$ 65,073$ 66,042$ 67,390$ 68,826$ 70,295$
Recurring SLA's - - 1,455 1,491 1,529 1,567 1,606
Projected CIPO&M - Recurring - - - 700 920 948 970
Total Expenditures - Recurring 57,681$ 61,554$ 66,528$ 68,234$ 69,839$ 71,341$ 72,871$
Inc/Dec in Fund Balance 1,497 2,563 786 1,361 1,729 2,586 3,484
GAAPAdjustment 77 - - - - - -
Ending Fund Balance 15,299$ 20,608$ 21,474$ 12,863$ 12,804$ 13,219$ 15,012$
1X SLA Additions - - 5,818 - - - -
Transfers to CIPFunds 966 1,123 3,608 1,075 1,395 1,416 1,188
Other (Sources)/Uses (3,712) (1,470) 275 275 275 275 275
Equip Repl recovery(fleet) - 266 271 439 500 - -
Ending Fund Balance 18,044$ 20,688$ 11,502$ 11,074$ 10,634$ 11,528$ 13,549$
Forecast

42. GENERAL GOVERNMENT
CAPITAL PROJECTS
42

43. General Government Capital Projects
(pgs 114-128)
 Capital Infrastructure
– Policy Issue – Continue to invest in capital
infrastructure for a growing community while
addressing the needs of existing infrastructure
 Operations and Maintenance (pg 128)
43

44. General Government Capital Projects
FY16 Proposed Budget Appropriations
Budget appropriations are intended to cover
contracts expected to go to Council for approval
during the fiscal year
 Streets $30,329,658
 Parks $ 222,613
 Park Land Dedication $ 3,791,809
 Facilities & Tech $ 12,968,440
44

45. Street and Transportation Capital
Projects (pgs 120-123)
Rehabilitation Projects
– Luther Street Rehab
– Munson Street Rehab
– Graham Road Rehab
– Francis Rehab
45

46. Street and Transportation Capital
Projects (pgs 120-123)
Extension and Capacity Improvement Projects
– Lakeway Extension
– Rock Prairie Rd West Widening
– Greens Prairie/FM 2154 Intersection Impr
– Greens Prairie Trail from FM2154 through
Royder Road
– UPPR Grade Crossing & Road Improvements
Deacon Crossing
– FM 2818 Capacity Improvements (design)
– Holleman Drive South Widening (design)
46

47. Street and Transportation Capital
Projects (pgs 120-123)
– Traffic Projects
• Intelligent Transportation System Master Plan
Implementation – Phase II
• Signal at State Highway 40/Victoria
• Future Traffic Signal Projects
– Hike and Bike Trails
• Lick Creek Hike and Bike Trail
– University Drive Pedestrian Imp Ph II
47

48. Parks Capital Projects (pgs 124-125)
 Field Redevelopment Projects
 Lincoln Center Addition
 Lick Creek Nature Center
48

49. Parkland Dedication Fund Projects
(pgs 196-197)
 Fun For All Playground Design
 Crescent Point Park Development
 Reatta Meadows Park Development
 Sonoma Park Development
 Bridgewood Park Development
 Barracks Park Development
 Amenity Improvements at: Windwood Park, Edelweiss
Park, Longmire Park, Sandstone Parks, Southern Oaks
Park, and Castlegate Park
49

50. Facilities & Technology (pgs 126-127)
 Facilities
– Library Expansion
– Storage Tank & Containment Rehabilitation
– Public Works Compliance Upgrades
– Police Station Building Corrective Maintenance
– New Police Station Building Design
– Community Center Planning/Design
50

51. Facilities & Technology (pgs 126-127)
51
 Technology Projects
– ERP System Replacement
– CAD/RMS (Public Safety) System Replacement
– Fiber Optic Infrastructure

52. Other Governmental Funds
Debt Service Fund (pgs 106-109)
 Policy Issue - Address aging infrastructure and future
infrastructure needs due to growth
 FY15 Rate 19.3053 cents
 FY16 Rate 19.3052 cents
 Estimated Property Tax Revenue $13,565,252
 Satisfies FY 16 debt service requirement
 50% of Cemetery debt service paid from tax rate in FY16
52

53. Debt Service Fund Financial Forecast
53
Actual Projected Forecast
FY14 FY15 FY16 FY17 FY18 FY19 FY20
Beginning Balance $ 3,433 $ 3,214 $ 2,697 $ 3,620 $ 3,028 $ 1,722 $ 1,379
Current Revenues 21,934 12,863 13,948 14,450 15,224 15,887 16,487
Total Available Resources $ 25,368 $ 16,077 $ 16,645 $ 18,071 $ 18,252 $ 17,609 $ 17,865
General Obligation Debt $ 10,281 $ 10,543 $ 10,612 $ 12,272 $ 13,696 $ 13,386 $ 14,118
Certificates of Obligation 2,077 2,788 2,363 2,721 2,784 2,795 2,739
Other 9,756 - - - - - -
Debt Service Expenditures 40 50 50 50 50 50 50
Total Expenditures $ 22,153 $ 13,381 $ 13,025 $ 15,043 $ 16,530 $ 16,230 $ 16,907
Surplus/(Deficit) $ (219) $ (518) $ 924 $ (593) $ (1,306) $ (343) $ (420)
GAAP Adjustment
Ending Fund Balance $ 3,214 $ 2,697 $ 3,620 $ 3,028 $ 1,722 $ 1,379 $ 959
Fund Balance Required (8.33%) 1,845 1,115 1,085 1,253 1,377 1,352 1,408

54. Other Governmental Funds – cont’d
 Economic Development Fund (pg 110-111)
– General Fund transfer - $875,000
• Includes one-time transfer of $500,000
– Projected FY16 Expenditures - $786,839
• Current and future obligations
54

55. Other Governmental Funds – cont’d
 Chimney Hill Fund (pg 113)
• Fund balance transferred to $9,257,818
Hotel Tax Fund in FY15 (included
proceeds from sale of Chimney
Hill property)
• Fund will be closed at end of FY15
55

56. Budget and Tax Rate Calendar
 Thurs, August 13: Present Proposed Budget
 Mon, August 17: Budget Workshop #1
 Tues, August 18: Budget Workshop #2
 Wed, August 19: Budget Workshop #3 (If needed)
 Thurs, August 20: Budget Workshop #4 (If needed)
 Wed, September 2: Public Hearing #1 on Tax Rate
 Thurs, September 10: Public Hearing #2 on Tax Rate
 Mon, September 21: Adopt Budget and Tax Rate
 (Budget must be adopted by September 27) 56

57. Questions and Direction
57

58. Discuss Tax Rate
58
 Provide funding for:
– Debt Service
– Operations and Maintenance

59. Discuss Tax Rate
59
 Call 2 Public Hearings on Tax Rate
 Wednesday, September 2 at 7:00 PM in
Council Chambers
 Thursday, September 10 at 7:00 PM in
Council Chambers

60. Outside Agencies
60

61. Outside Agency Funding – Appendix J-1
61
 General Fund
– Noon Lions Club (4th of July) $ 15,000
– ACBV – O&M $ 35,000
– Aggieland Humane Society $205,000
– Brazos County Appraisal District $280,253
– Brazos County Health District $326,500
– Research Valley Partnership $350,000
 Sanitation Fund
– Keep Brazos Beautiful $ 52,740
(Increase of additional $3,950 requested)

62. Outside Agency Funding (cont’d)
62
 Hotel Tax Fund
Outside Agency Funding
FY16 Base
Request
FY16 SLA
Request
Total FY16
Request
Veterans Memorial 15,000 10,000 25,000
Chamber of Commerce O&M 25,000 - 25,000
Arts Council O&M 65,000 31,500 96,500
Arts Council Affiliates/Marketing 386,400 - 386,400
CVB O&M 1,321,294 406,561 1,727,855
CVB Grant Funding 250,000 100,000 350,000
Easterwood Advertising - 200,000 200,000
Total 2,062,694 748,061 2,810,755

63. Special Revenue Funds
63

64. Hotel Tax Fund (Pg 169-171)
 FY16 Projected HOT Revenues: $5,502,000
 Expenditures – City Operations $5,300,049:
– Parks Programs and Events $557,659
includes HOT funded PARD SLAs
– Sports Tournament Rev Fund $300,000
includes $100,000 SLA
– Preferred Access Payment $510,000
– Veterans Park Synthetic Fields Ph II $3,673,274
– Public Communications Staffing & Marketing $184,116
– Miscellaneous Programs and Events $25,000
 Base Outside Agency Requests $2,062,694
– Outside Agency Contingency $748,061
– General Contingency $50,000
64

65. Hotel Tax Fund Financial Forecast
65
Actual FY15
FY14 Projected FY16 FY17 FY18 FY19 FY20
Beginning Balance 6,479$ 5,158$ 15,441$ 12,872$ 8,025$ 2,396$ 1,096$
Current Revenues 4,984 5,330 5,542 5,817 6,106 6,409 6,727
Proceeds from Chimney Hill - 9,252 - - - - -
Total Available Resources 11,463$ 19,739$ 20,983$ 18,689$ 14,131$ 8,805$ 7,823$
Current Services Expenditures 2,597$ 2,913$ 3,528$ 4,074$ 3,675$ 3,649$ 3,661$
CVB Grant Program 129 301 350 350 350 350 350
Veterans Park Athletic Fields 3,440 582 3,673 4,000 4,000 - -
South East Park Development - - - 1,500 3,000 3,000 2,000
Capital Projects - 160 - - - - -
Preferred Access Payment 140 293 510 690 660 660 660
Contingency - 50 50 50 50 50 50
Total Expenditures 6,305$ 4,298$ 8,111$ 10,664$ 11,735$ 7,709$ 6,721$
Inc/Dec in Fund Balance (1,322)$ 1,032$ (2,569)$ (4,847)$ (5,629)$ (1,300)$ 6$
GAAP Adjustment
Ending Fund Balance 5,158$ 15,441$ 12,872$ 8,025$ 2,396$ 1,096$ 1,103$
Forecast

66. Court Funds and Police Seizure Fund
(pg 179-187)
 Court Technology Fee Fund
 Court Security Fee Fund
 Juvenile Case Manager Fee Fund
 Truancy Prevention Fee Fund
 Police Seizure Fund
66

67. 67
Cemetery Funds
 Memorial Cemetery Fund (pg 188-189)
– Revenues $248,478 (plot sales and investment income)
– Expenditures $363,101 for 1/2 debt service transfer (O&M in General Fund)
– Increase in cemetery plot rates forecasted for FY16
 Memorial Cemetery Endowment Fund (pg 190)
– Revenues $124,922 (plot sales and investment income)
– Expenditures $10,000 for advertising expenses (O&M in General Fund)
– Includes $15,000 for Cembase software upgrade SLA
 Texas Avenue Cemetery Endowment Fund (pg 191)
– Revenues $15,460 (plot sales and investment income)
– Expenditures $0 (O&M in General Fund)

68. Other Special Revenue Funds
 Wolf Pen Creek TIF Fund (pg 175)
– $0 FY16 Expenditures – Fund balance includes $1,235,044 for
reimbursement of TIF funds to CSISD
 West Medical District TIRZ No. 18 Fund (pg 176)
– Revenue $184,062 – tax revenue and interest earnings
– Expenditures - $0
 East Medical District TIRZ No. 19 Fund (pg 177)
– Revenue $872 – tax revenue and interest earnings
– Expenditures - $0
 Public, Educational and Governmental (PEG) Channel Access Fee
Fund (pg 192)
– Revenue - $207,056 – Cable franchise fees and interest earnings
– Expenditures - $129,820
 R.E. Meyer Estate Restricted Gift Fund (pg 193)
– Expenditures $0
68

69. Enterprise Funds
69

70. Proposed Electric Fund
Pg 133
FY16 Revenue Projection: $100,039,561
– No rate increase included in FY16 Proposed Budget
FY16 Proposed Expenditures: $96,926,863
– Operating Expenditures and Transfers: $72,689,286
• Operations and Maintenance $10,822,209
Includes Pay Plan proposal
• Purchased Power & Wheeling Costs $60,235,834
• Net Gen/Admin Transfers $1,631,242
Includes Proposed Service Level Adjustments
– Page 134
70

71. Proposed Electric Fund (con’t)
Pg 133
71
Expenditures (cont)
– Debt Service $6,127,686
– Transfer to General Fund $5,809,891
– Contingency $150,000
– Capital Projects Funding $12,150,000

72. Proposed Electric Fund CIP Budget pgs 158-159
 Proposed FY16 Electric Capital Appropriations: $12,266,000
 Key Capital Projects:
• General Plant
• Overhead System Improvements
• Underground System Improvements
• New Services & System Extensions
• Residential Street Lighting
• Thoroughfare Street Lighting
• Distribution
• Transmission
72

73. Electric Fund Financial Forecast
73
Actual Projected
FY14 FY15 FY16 FY17 FY18 FY19 FY20
Beginning Working Capital 17,032$ 10,898$ 13,104$ 12,716$ 12,988$ 13,390$ 13,782$
Current Revenues 97,912 99,007 100,040 101,084 102,139 103,206 104,284
Total Available Resources 114,945$ 109,905$ 113,143$ 113,800$ 115,127$ 116,596$ 118,066$
Current Services Expenses $10,393 $11,401 $12,603 $12,669 $13,321 $13,942 $13,767
Purchased Power/Wheeling $82,010 $64,004 $60,236 $62,157 $64,327 $66,296 $68,318
Debt Service $5,877 $6,142 $6,128 $5,948 $5,815 $5,828 $6,268
Utility Transfer to Gen'l Fund $5,810 $5,810 $5,810 $5,810 $5,810 $5,810 $5,810
Electric Capital projects $0 $5,500 $12,150 $9,550 $12,100 $10,675 $9,300
Total Expenses $104,090 $92,858 $96,927 $96,134 $101,373 $102,552 $103,463
Measurement Focus Adjustment 43$
Inc/Dec Working Capital (6,177)$ 6,149$ 3,113$ 4,950$ 766$ 654$ 821$
Rate Stabilization Fund 3,943$ 3,500$ 4,678$ 364$ 263$ 479$
Ending Working Capital 10,898$ 13,104$ 12,716$ 12,988$ 13,390$ 13,782$ 14,124$
Working Capital Required (15%) 15,613$ 13,104$ 12,717$ 12,988$ 13,391$ 13,782$ 14,124$
Forecast

74. Proposed Water Fund
Pg 139
FY16 Revenue Projection : $14,901,604
– User fees from water customers
– No FY16 proposed rate increase
– Forecast shows future rate increase
– Proposed water tap fee adjustment (Year 3 of 3)
74

75. Proposed Water Fund
Pg 139
FY16 Proposed Expenditures: $13,908,556
– Operating Expenditures and Transfers: $7,226,936
Includes Pay Plan proposal
– Includes Proposed Service Level Adjustments
Page 140
75

76. Proposed Water Fund
Pg 143
FY16 Proposed Expenditures (con’t)
– Debt Service $5,130,215
– Transfer to General Fund $1,501,405
– Contingency $50,000
76

77. Proposed Water Fund Capital Projects
Pgs 160-163
 FY16 Proposed Water Capital Appropriations: $13,756,495
 Key Water System Production Projects
– Well #9
– Well #9 Collection Line
– Park Place Elevated Storage Tank Recoating
– Rehab of Water Well Pumps and Motors
– Longmire/2818 Valve Replacement
– Variable Frequency Drive Replacement
77

78. Proposed Water Fund Capital Projects
Pgs 160-163
 Key Water System Distribution Projects
– Oversized Participation
– Sweetwater Forest Water Line Extension
– State Highway 6 Water Line Extension projects
– Lakeway Water Line Extension
 Key Water System Rehabilitation Projects
– Eastgate Utility Rehab
– Munson Utility Rehab
– Luther Utility Rehab
– Francis Utility Rehab
78

79. Water Fund Financial Forecast
79
Actual Projected Forecast
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21
Beginning Working Capital $ 4,773 $ 1,651 $ 1,249 $ 2,242 $ 2,248 $ 2,320 $ 2,399 $ 2,497
Total Revenues 14,086 13,962 14,902 16,213 16,703 17,201 17,717 18,248
Total Available Resources $ 18,859 $ 15,613 $ 16,150 $ 18,455 $ 18,950 $ 19,521 $ 20,115 $ 20,745
Current Services Expenses $ 6,836 $ 7,172 $ 7,276 $ 7,343 $ 7,436 $ 7,735 $ 7,891 $ 8,051
Debt Service 5,092 5,389 5,130 5,943 6,426 6,521 7,038 7,325
Utility Transfer to Gen Fund 1,415 1,458 1,501 1,546 1,593 1,641 1,690 1,741
Water Capital Projects 2,825 345 0 1,375 1,175 1,225 1,000 1,050
Total Expenses $ 16,168 $ 14,365 $ 13,908 $ 16,208 $ 16,630 $ 17,122 $ 17,619 $ 18,167
Inc/Dec in Working Capital $ (2,081) $ (403) $ 994 $ 5 $ 72 $ 79 $ 98 $ 81
Meassurement Focus Adjustment ($1,040)
Ending Working Capital $ 1,651 $ 1,249 $ 2,242 $ 2,248 $ 2,320 $ 2,399 $ 2,497 $ 2,578
Working Capital Required (15%) $ 2,001 $ 2,103 $ 2,086 $ 2,225 $ 2,318 $ 2,385 $ 2,493 $ 2,568

80. Proposed Wastewater Fund
Pg 142
FY16 Revenue Projection: $14,839,506
– User fees from water customers
– No FY16 proposed rate increase
– Forecast shows future rate increase
80

81. Proposed Wastewater Fund
Pg 142
FY16 Proposed Expenditures: $14,367,614
– Operating Expenditures and Transfers: $7,128,750
Includes Pay Plan proposal
– Includes Proposed Service Level Adjustments
Page 143
81

82. Proposed Wastewater Fund
Pg 142
FY16 Proposed Expenditures (con’t)
– Debt Service $4,630,526
– Capital Projects Funding $1,200,000
– Transfer to General Fund $1,358,261
– Contingency $50,000
82

83. Proposed Wastewater Capital Projects
Pgs 164-167
 Proposed FY16 Wastewater Capital Appropriations: $7,846,065
 FY16 Key Wastewater System Collection Projects
• Oversize Participation
• Lick Creek Parallel Trunk Line Ph I (design)
• Bee Creek Parallel Trunkline
 FY16 Key Wastewater System Rehabilitation Projects–
• Eastgate Utility Rehab
• Munson Utility Rehab
• Francis Utility Rehab
83

84. Proposed Wastewater Capital Projects
Pgs 164-167
 Key Wastewater System Treatment and Plant Projects
• Carters Creek Centrifuge Improvements
• Carters Creek Structures Coating Replacement
• Lick Creek Generator Replacement
• Variable Frequency Drive Replacement
• SCADA – New Lift Stations
• Carters Creek Electrical Improvements
• Carters Creek and Lick Treatment Plant Land Buffers
84

85. Wastewater Fund Financial Forecast
85
Actual Projected Forecast
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21
Beginning Working Capital $ 5,447 $ 2,777 $ 3,898 $ 4,370 $ 2,022 $ 2,133 $ 2,298 $ 2,400
Current Revenues 14,535 14,567 14,840 15,867 16,187 16,514 16,852 17,198
Total Available Resources $ 19,982 $ 17,344 $ 18,738 $ 20,237 $ 18,209 $ 18,647 $ 19,150 $ 19,598
Current Services Expenses $ 6,743 $ 7,629 $ 7,179 $ 7,448 $ 7,659 $ 7,885 $ 8,075 $ 8,244
Debt Service 4,412 4,498 4,631 4,548 4,951 5,755 6,322 6,501
Utility Transfer to Gen Fund 1,280 1,319 1,358 1,399 1,441 1,484 1,529 1,575
Wastewater Capital Projects 4,260 - 1,200 4,820 2,025 1,225 825 450
Total Expenses $ 16,695 $ 13,446 $ 14,368 $ 18,215 $ 16,076 $ 16,349 $ 16,750 $ 16,770
Inc/Dec in Working Capital $ (2,161) $ 1,121 $ 471 $ (2,348) $ 111 $ 165 $ 102 $ 428
Measurement Focus Adjustment $ (509)
Ending Working Capital $ 2,777 $ 3,898 $ 4,370 $ 2,022 $ 2,133 $ 2,298 $ 2,400 $ 2,828
Working Capital Required (15%) 1,865 2,017 1,975 2,009 2,108 2,269 2,389 2,448

86. Proposed Sanitation Fund
Pgs 147-149
FY16 Revenue Projection: $9,133,654
 Includes $406,560 from BVSWMA, Inc. to offset Debt Service
payment
 No FY16 proposed rate increase
 Forecast shows future commercial and residential rate increase
86

87. Proposed Sanitation Fund (con’t)
Pgs 147-149
FY16 Proposed Expenditures: $8,839,334
– Operating Expenditures and Transfers: $7,930,315
– Includes Proposed Service Level Adjustments (pg 149)
– Includes Keep Brazos Beautiful funding: $52,740
– Includes Pay Plan proposal
 Transfer to General Fund $722,034
 Transfer in for Street Sweeping ($219,575)
 Debt Service (offset with revenue from BVSWMA, Inc) $406,560
 Outside Agency Contingency $3,950
87

88. Sanitation Fund Financial Forecast
88
Actual Projected
FY14 FY15 FY16 FY17 FY18 FY19 FY20
Beginning Working Capital 371,084$ 515,348$ 1,036,958$ 1,331,278$ 1,407,652$ 1,530,336$ 1,646,233$
Residential Tax 5,184,717 5,324,258 5,430,743 5,714,358 5,825,145 5,938,148 6,053,411
Residential Non-Tax 34,225 26,603 27,135 27,677 28,231 28,796 29,371
Commercial Tax 2,234,250 2,589,877 2,628,726 2,668,156 3,008,179 3,048,801 3,090,033
Commercial Non-Tax 505,898 575,605 584,239 593,003 601,898 610,926 620,090
Other Operating 459,639 459,628 462,811 415,924 418,943 419,492 420,047
Total Revenue 8,418,729 8,975,971 9,133,654 9,419,119 9,882,396 10,046,164 10,212,953
Total Available Resources 8,789,813$ 9,491,319$ 10,170,612$ 10,750,397$ 11,290,048$ 11,576,500$ 11,859,186$
Current Services Expenses 7,322,976$ 7,498,899$ 7,703,769$ 8,017,966$ 8,221,031$ 8,787,153$ 8,890,312$
Utility Transfer to Genl Fund 722,034 722,034 722,034 722,034 722,034 722,034 722,034
Debt Service 400,960 403,910 406,560 359,135 361,610 363,448 364,335
Move Street Sweeping to GF (213,982) (217,401) (219,575) (221,771) (223,988) (226,228) (228,491)
ERP Replacement - 46,919 - - - - -
SLAs - - 185,546 424,381 638,026 242,861 244,433
Other Non-Operating Expenses - - - - - - -
Contingency - - 41,000 41,000 41,000 41,000 41,000
Total Expenditures 8,231,988$ 8,454,361$ 8,839,334$ 9,342,745$ 9,759,712$ 9,930,267$ 10,033,624$
Inc/Dec in Working Capital 186,741$ 521,610$ 294,320$ 76,374$ 122,684$ 115,897$ 179,329$
Measurement Focus Adjustment (42,477)
Ending Working Capital 515,348$ 1,036,958$ 1,331,278$ 1,407,652$ 1,530,336$ 1,646,233$ 1,825,562$
Working Capital Required (15%) 1,234,798$ 1,268,154$ 1,325,900$ 1,401,412$ 1,463,957$ 1,489,540$ 1,505,044$
Forecast

89. Drainage Utility Fund
(pgs 198-199)
FY16 Revenue Projection: $2,192,100
 Drainage Utility Fee Revenues
FY16 Proposed Expenditures: $3,415,531
 Operations and Maintenance : $1,627,465
— Includes Drainage Maintenance Operations
— Includes Proposed Service Level Adjustments: $143,716
• Includes Pay Plan proposal
89

90. Proposed Drainage Improvement
Projects - (pgs 198-199)
 Proposed Capital Project Appropriations: $844,391
–Greenways Projects
–Minor Drainage Improvements
–Wolf Pen Creek Erosion Control Ph II
–Southwest Parkway Storm Drain Replacement
90

91. Northgate Parking Fund
Pgs 150-153
FY16 Revenue Projection: $1,416,826
– Parking Fees – no change in rates
– Parking Fines – assume remain relatively flat
91

92. Northgate Parking Fund
Pgs 154-157
FY16 Proposed Expenditures: $1,474,503
– Parking Operations and Maintenance $518,030
– Non-parking activities $198,199
• Reimbursed by General Fund
– Includes Pay Plan proposal
– Debt Service $463,925
– Northgate Parking Garage Projects $365,365
92

93. 93
Northgate Parking Fund Financial Forecast
Actual Projected Forecast
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21
REVENUES
Daily Garage $449,894 $ 461,060 $ 463,365 $ 465,682 $ 468,011 $ 498,686 $ 501,179 $ 503,685
Garage Leases 195,991 224,366 225,488 226,615 227,748 228,887 230,032 231,182
Street Meters 108,409 127,096 127,731 128,370 129,012 199,257 200,253 201,255
Surface Lot 354,330 369,334 371,181 373,037 374,902 464,459 466,782 469,115
Access Card Fees 6,575 3,494 3,511 3,529 3,547 3,564 3,582 3,600
Parking Fines 234,038 215,506 216,584 217,666 218,755 219,849 220,948 222,053
Investment Earnings 2,717 1,348 1,355 1,362 1,368 1,375 1,382 1,389
Other 2,076 7,573 7,611 7,649 7,687 7,726 7,764 7,803
General Fund Transfer In 18,931 - - - - - - -
Total Revenues $ 1,372,963 $ 1,409,777 $ 1,416,826 $ 1,423,910 $ 1,431,030 $ 1,623,803 $ 1,631,922 $ 1,640,081
EXPENDITURES
Parking Operations $ 529,035 $ 472,505 508,905 $ 524,172 $ 539,898 $ 556,094 $ 572,777 $ 589,961
Pay Plan - - 9,125 9,399 9,681 9,971 10,270 10,578
Non Parking Operations 174,070 192,426 198,199 204,145 210,269 216,577 223,074 229,767
Non Parking Transfer (174,070) (192,426) (198,199) (204,145) (210,269) (216,577) (223,074) (229,767)
General & Administrative Transfers 88,516 88,516 77,183 77,955 78,734 81,096 83,529 86,035
Transfers / Debt Service 462,463 466,375 463,925 470,474 224,738 222,475 224,400 -
Transfer to DS Fund for Debt Repayment - - - - 200,000 250,000 250,000 400,000
Capital Outlay 2,505 340,365 365,365 101,594 350,000 - - -
Capital Reserve - - - 250,000 - 500,000 500,000 500,000
Contingency - - 50,000 50,000 50,000 50,000 50,000 50,000
Total Expenditures $ 1,082,519 $ 1,367,761 $ 1,474,503 $ 1,483,594 $ 1,453,051 $ 1,669,637 $ 1,690,977 $ 1,636,574
Increase/Decrease in Working Capital $ 290,444 $ 42,016 $ (57,677) $ (59,684) $ (22,021) $ (45,834) $ (59,055) $ 3,507
CAFR Adjustment 5,171
Beginning Working Capital $ 212,758 $ 508,373 $ 550,389 $ 492,712 $ 433,028 $ 411,007 $ 365,172 $ 306,117
Ending Working Capital $ 508,373 $ 550,389 $ 492,712 $ 433,028 $ 411,007 $ 365,172 $ 306,117 $ 309,624
15% Working Capital Requirement $ 213,769 $ 205,164 $ 221,175 $ 185,039 $ 217,958 $ 175,446 $ 178,647 $ 170,486

94. Internal Services Funds
94

95. Self-Insurance Funds pg 203-210
 Property & Casualty Fund $1,106,087
• Includes Safety/Security position SLA
(50% PC/50% WC Funded)
• Includes Security Upgrades SLA
 Workers Compensation Fund $675,670
• Includes Safety/Security position SLA
(50% PC/50% WC Funded)
95

96. Self-Insurance Funds (con’t)
 Employee Benefits $11,600,168
• Includes 5% increase in employee premiums
• Includes $500,000 for proposed health clinic
• Includes $300,000 for OPEB Trust
 Unemployment Compensation Fund $50,000
96

97. Equipment Replacement Fund
Pg 212-215
 Setting aside funds on annual basis for future replacements
 Revenues: $8,094,519
Fleet
Copiers
Includes $1.3M transfer from General Fund for purchase of
Fire Department Breathing Apparatus in FY17
Other
 Expenditures: $6,000,863
Fleet Purchases and Replacement
Other Equipment Purchases
Includes $2,043,378 for new SLA fleet purchases (pg 215)
(including $1.4M for ladder truck)
97

98. Utility Customer Service
Pg 216-218
Provide utility metering, billing and collection
customer services for the City utilities.
 Revenues: $2,331,974
– Charges to the Electric, Water, Wastewater, Sanitation and
Drainage Utilities
 Expenditures: $2,356,974
– Operations and Maintenance
– Pay and Benefit proposals
 SLAs (included in expenditure total above): $63,627
– 1 Additional Sr Customer Service Rep ($38,627)
– ERP Process Documentation ($25,000)
98

99. Fleet Maintenance Fund
Pg 219-221
Provide fleet support services to City operations
 Revenues $2,134,012
Charges for service received from other City departments
 Expenditures $2,067,902
Operations & Maintenance
 SLAs (included in expenditure total above)
Tire Mounting Machines and Balancers
Overtime Increase
99

100. Council Discussion and Direction